@fin.cx/chartdata 3.1.0 → 3.2.0
This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
- package/dist_ts/00_commitinfo_data.js +1 -1
- package/dist_ts/chartdata.individual.d.ts +3 -1
- package/dist_ts/chartdata.individual.js +5 -1
- package/dist_ts/chartdata.lookup.d.ts +6 -1
- package/dist_ts/chartdata.lookup.js +8 -1
- package/dist_ts/chartdata.types.d.ts +40 -0
- package/dist_ts/data/skr03.2026.js +117 -8
- package/dist_ts/data/skr04.2026.js +117 -8
- package/package.json +1 -1
- package/readme.md +50 -1
- package/ts/00_commitinfo_data.ts +1 -1
- package/ts/chartdata.individual.ts +6 -0
- package/ts/chartdata.lookup.ts +9 -0
- package/ts/chartdata.types.ts +56 -0
- package/ts/data/skr03.2026.ts +116 -7
- package/ts/data/skr04.2026.ts +116 -7
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*/
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export const commitinfo = {
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name: '@fin.cx/chartdata',
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version: '3.
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version: '3.2.0',
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description: 'Year-versioned German SKR03/SKR04 chart-of-accounts datasets with Automatikkonto functions, BU-key rules, UStVA-Kennzahl and Anlage EÜR mappings'
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};
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//# sourceMappingURL=data:application/json;base64,eyJ2ZXJzaW9uIjozLCJmaWxlIjoiMDBfY29tbWl0aW5mb19kYXRhLmpzIiwic291cmNlUm9vdCI6IiIsInNvdXJjZXMiOlsiLi4vdHMvMDBfY29tbWl0aW5mb19kYXRhLnRzIl0sIm5hbWVzIjpbXSwibWFwcGluZ3MiOiJBQUFBOztHQUVHO0FBQ0gsTUFBTSxDQUFDLE1BQU0sVUFBVSxHQUFHO0lBQ3hCLElBQUksRUFBRSxtQkFBbUI7SUFDekIsT0FBTyxFQUFFLE9BQU87SUFDaEIsV0FBVyxFQUFFLGtKQUFrSjtDQUNoSyxDQUFBIn0=
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import type { IChart, IChartAccount, IDatevNumbers, IIndividualAccountDeclaration, IIndividualAccountProblem, IIndividualAccountTemplate, IMappingCoverage, TAccountRole, TChartName, TEuerAccountLines, TMappingDimension, TPayrollRole, TSecuritiesRole, TTaxRule } from './chartdata.types.js';
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import type { IChart, IChartAccount, IDatevNumbers, IIndividualAccountDeclaration, IIndividualAccountProblem, IIndividualAccountTemplate, IMappingCoverage, TAccountRole, TChartName, TEuerAccountLines, TExpenseRole, TMappingDimension, TPayrollRole, TSecuritiesRole, TTaxRule } from './chartdata.types.js';
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import { type IEuerLinesOptions } from './chartdata.euer.js';
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/**
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* The numbers the DATEV standard chart of a year assigns and reserves, as read from the DATEV Kontenrahmen. Throws
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@@ -51,6 +51,8 @@ export declare class BooksChart implements IChart {
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getSecuritiesAccount(roleArg: TSecuritiesRole, taxRuleArg?: TTaxRule): IChartAccount | null;
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/** The one account of the books that books the payroll role, or `null`; an individual account takes none. */
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getPayrollAccount(roleArg: TPayrollRole): IChartAccount | null;
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/** The one account of the books that books the expense role, or `null`; an individual account takes none. */
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getExpenseAccount(roleArg: TExpenseRole): IChartAccount | null;
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getMappingCoverage(usedAccountsArg: string[], dimensionArg: TMappingDimension): IMappingCoverage;
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getEuerLines(accountNumberArg: string, formYearArg: number, optionsArg?: IEuerLinesOptions): TEuerAccountLines | null;
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}
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@@ -263,6 +263,10 @@ export class BooksChart {
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getPayrollAccount(roleArg) {
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return this.accounts.find((account) => account.payrollRole === roleArg) ?? null;
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}
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/** The one account of the books that books the expense role, or `null`; an individual account takes none. */
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getExpenseAccount(roleArg) {
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return this.accounts.find((account) => account.expenseRole === roleArg) ?? null;
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}
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getMappingCoverage(usedAccountsArg, dimensionArg) {
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return mappingCoverageOf(this.accounts, usedAccountsArg, dimensionArg);
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}
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return account ? euerLinesOf(account, formYearArg, optionsArg) : null;
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}
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}
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-
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|
|
278
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+
//# 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@@ -1,4 +1,4 @@
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1
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-
import type { IChart, IChartAccount, IMappingCoverage, IScenarioKennzahlen, TAccountRole, TChartName, TEuerAccountLines, TMappingDimension, TPayrollRole, TSecuritiesRole, TTaxRule } from './chartdata.types.js';
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1
|
+
import type { IChart, IChartAccount, IMappingCoverage, IScenarioKennzahlen, TAccountRole, TChartName, TEuerAccountLines, TExpenseRole, TMappingDimension, TPayrollRole, TSecuritiesRole, TTaxRule } from './chartdata.types.js';
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2
2
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import { type IEuerLinesOptions } from './chartdata.euer.js';
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3
3
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/**
|
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4
4
|
* UStVA Kennzahlen driven by the tax scenario of a booking (not by a single
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@@ -39,6 +39,11 @@ export declare function getSecuritiesAccount(chart: TChartName, year: number, ro
|
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39
39
|
* keeps none for it. Throws for unknown chart/year combinations, as `getChart`.
|
|
40
40
|
*/
|
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41
41
|
export declare function getPayrollAccount(chart: TChartName, year: number, role: TPayrollRole): IChartAccount | null;
|
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42
|
+
/**
|
|
43
|
+
* The one account of a chart that books the expense role (`IChartAccount.expenseRole`), or `null` where the chart
|
|
44
|
+
* keeps none for it. Throws for unknown chart/year combinations, as `getChart`.
|
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45
|
+
*/
|
|
46
|
+
export declare function getExpenseAccount(chart: TChartName, year: number, role: TExpenseRole): IChartAccount | null;
|
|
42
47
|
/**
|
|
43
48
|
* Coverage check for the accounts a ledger actually uses. Callers must treat
|
|
44
49
|
* missing/unknown accounts as a hard error before generating filings.
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|
@@ -74,6 +74,13 @@ export function getSecuritiesAccount(chart, year, role, taxRule) {
|
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|
74
74
|
export function getPayrollAccount(chart, year, role) {
|
|
75
75
|
return getChart(chart, year).accounts.find((account) => account.payrollRole === role) ?? null;
|
|
76
76
|
}
|
|
77
|
+
/**
|
|
78
|
+
* The one account of a chart that books the expense role (`IChartAccount.expenseRole`), or `null` where the chart
|
|
79
|
+
* keeps none for it. Throws for unknown chart/year combinations, as `getChart`.
|
|
80
|
+
*/
|
|
81
|
+
export function getExpenseAccount(chart, year, role) {
|
|
82
|
+
return getChart(chart, year).accounts.find((account) => account.expenseRole === role) ?? null;
|
|
83
|
+
}
|
|
77
84
|
function hasMapping(account, dimension) {
|
|
78
85
|
switch (dimension) {
|
|
79
86
|
case 'ustva':
|
|
@@ -125,4 +132,4 @@ export function getEuerLines(chart, chartYear, accountNumber, formYear, options
|
|
|
125
132
|
const account = getAccount(chart, chartYear, accountNumber);
|
|
126
133
|
return account ? euerLinesOf(account, formYear, options) : null;
|
|
127
134
|
}
|
|
128
|
-
//# sourceMappingURL=data:application/json;base64,
|
|
135
|
+
//# 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@@ -123,6 +123,44 @@ export type TSecuritiesRole = 'holding_fixed' | 'holding_fixed_shares' | 'holdin
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* liabilities by its balance).
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*/
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export type TPayrollRole = 'wages' | 'salaries' | 'managing_director_salaries' | 'temporary_wages' | 'minijob_wages' | 'benefits_in_kind' | 'capital_formation_benefits' | 'commuting_allowances' | 'minijob_flat_tax' | 'employee_flat_tax' | 'temporary_flat_tax' | 'employer_social_security' | 'minijob_social_security' | 'accident_insurance' | 'pension' | 'pension_flat_tax' | 'company_car_benefit' | 'levy_refunds' | 'levy_refund_claims' | 'net_pay' | 'wage_tax' | 'social_security' | 'employee_withholdings' | 'capital_formation_payable' | 'estimated_contributions' | 'clearing';
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/**
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* What an account books of the expenses an employee lays out for the business
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* and claims back (Reisekostenabrechnung, Auslagenersatz), and of the
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* business's card through which such expenses are paid. An expense claim
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* finds its account by this role: within a chart, no two accounts share one,
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* and every role has its account in both standard charts (DATEV Kontenrahmen
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* SKR 03 Art.-Nr. 11174, pp. 10, 23, 24, 25, and SKR 04 Art.-Nr. 11175,
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* pp. 12, 23, 24, gültig für 2026). None of the accounts carries a tax
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* function: the input VAT of a receipt is booked by BU key. The claim itself
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* is settled through the payroll role 'clearing' (the Lohn- und
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* Gehaltsverrechnungskonto), which takes no expense role.
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*
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* An employee's business travel, under the other operating expenses
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* (§ 275 Abs. 2 Nr. 8 HGB, `GuV 8`), all of it with the staff in the Anlage
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* EÜR (Zeile 31): 'travel_employee' (Reisekosten Arbeitnehmer: the travel
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* costs of no other role, such as parking and tolls, the Reisenebenkosten),
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* 'travel_employee_transport' (Fahrtkosten: tickets, taxis, a hired car and
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* its fuel), 'travel_employee_meals' (Verpflegungsmehraufwand),
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* 'travel_employee_lodging' (Übernachtungsaufwand) and 'mileage_employee'
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* (Kilometergelderstattung Arbeitnehmer, for an employee's own car).
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*
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* The business's other expenses an employee lays out, under the other
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* operating expenses (`GuV 8`): 'business_meals' (Bewirtungskosten, the
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* deductible 70 %) and 'business_meals_nondeductible' (their non-deductible
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* 30 %, § 4 Abs. 5 Satz 1 Nr. 2 EStG), 'vehicle_running_costs' (Laufende
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* Fahrzeug-Betriebskosten: a company car's fuel), 'office_supplies'
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* (Bürobedarf), 'postage' (Porto), 'literature' (Zeitschriften, Bücher,
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* digitale Medien), 'training' (Fortbildungskosten), 'software' (software
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* licensed or subscribed to as an expense, on DATEV's Wartungskosten für
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* Hard- und Software, the running EDV costs of the Anlage EÜR) and
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* 'other_operating_expenses' (Sonstige betriebliche Aufwendungen).
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*
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* 'credit_card_settlement': the Kreditkartenabrechnung, the clearing account
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* of a card's charges until its statement is paid, under the other
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* liabilities (§ 266 Abs. 3 C.8 HGB; DATEV states it under the other assets
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* or the other liabilities by its balance).
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*/
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export type TExpenseRole = 'travel_employee' | 'travel_employee_transport' | 'travel_employee_meals' | 'travel_employee_lodging' | 'mileage_employee' | 'business_meals' | 'business_meals_nondeductible' | 'vehicle_running_costs' | 'office_supplies' | 'postage' | 'literature' | 'training' | 'software' | 'other_operating_expenses' | 'credit_card_settlement';
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/**
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* A rule of the income tax law an income or expense account is kept for, as
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* its DATEV name states it:
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@@ -268,6 +306,8 @@ export interface IChartAccount {
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securitiesRole?: TSecuritiesRole;
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/** what the account books of a business's payroll; unset = nothing of its own */
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payrollRole?: TPayrollRole;
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/** what the account books of the expenses an employee lays out and claims back; unset = nothing of its own */
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expenseRole?: TExpenseRole;
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/** the income tax rule the account is kept for, as its DATEV name states it; unset = none of its own */
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taxRule?: TTaxRule;
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/**
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